Commodities
Arbitration services
Brokers' or agency services
Clients
Commodity fund management
Contracts and place of supply
Allocated goods
Brokers' or agency services
Categories of contracts
Commodity loans
Contracts for differences
Forward contracts
Futures
Generally
Options
Physicals/actuals
Swaps, physical/financial
Unallocated goods
Derivatives
Fees and clearing house charges
Financial futures and options and other intangibles
Freight derivatives
Generally
LIFFE
Other markets and situations
Futures contracts
Generally
Gold
Black Box
Bullion loans
Central banks
Generally
Investment gold
Special scheme
Unallocated gold
Hard and soft commodities
Foreign and warehoused supplies
Generally
IPE/ICE Brent Crude contract
Market members
Brokers
Clearing members
Generally
Market-makers and dealers
Markets
Non-market members
Brokers
Registration
Options
Outside scope supplies
Physicals/actuals and forward sales contracts
Products
Spread betting
Terminal markets
Data-gathering powers: relevant data-holder
Generally
Zero-rating
Unallocated goods
Warehoused supplies
Zero-rating and the Black Box